The aim of this study is to examine the effects of technology, organization and environment (TOE) factors on SMEs_ performance and the mediating role of Activity- Based Costing (ABC) implementation critical success factors on the relationships between TOE factors and SMEs performance. The relationship between these variables is proposed based on Resource-Based View (RBV) Theory and TOE framework. Based on survey method through the use of questionnaires, a total of 274 responses were received from owners/managers of SMEs in Dubai and Abu Dhabi. The Partial Least Squares Method (PLS) algorithm and the bootstrapping technique were used to test the study_s hypotheses. The overall findings signified positive effects of technological (_= 0.257, t= 5.393) and organizational (_= 0.520, t = 5.326) factors on SMEs_ performance. However, environmental factor (_= -0.016, t = 0.194) is not found to be a significant driver to promote SMEs performance. Furthermore, ABC implementation critical success.....

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